According to recent reports, El Salvador published Decree No. 643 in May 2020, which provides additional extensions for taxpayers in response to COVID-19. This includes that taxpayers that did not submit the tax returns by the standard 30 April 2020 deadline are relieved from any late penalties or interest as long as the return is submitted by 30 June 2020. Further, taxpayers are allowed to amend their tax returns already submitted, without penalties or interest, if amendments are made by 30 June. Taxpayers are also allowed to request the amendment of terms for payment agreements already made with the tax...